Section 6. A clnty of six pies for every rupee ~ 1 ~ ~ 1 1 11c nt~tit,< 011 1c~-iccl in rcspect of every officc

6. A clnty of six pies for every rupee ~ 1 ~ ~ 1 1 11c nt~tit,< 011 1c~-iccl in rcspect of every officc or e1nploj-1ncnt of utfi~es, 1)rofit iii Britis11 India under Government or ullclcr a Colmpany or a Mimicipal or other l~ul,lic Bocly or Association not being a Coiiipfluy, and ul~ou every salary, annuity or pension 1,aicl in Bri'~isl1 India by GOT-er~iment or by a Cornpalay or by n AIunicilx~l or other public Bocly or Ss~ocirttion iiot bcing a Company to any person resicling in British Inclia or ser-c-ing on board a ship ti-sclin9 to mcl froiii British Ilicliali ~orts, whether on account of liiiiiself or anotlier person. `7.` No income amountin$ to less than forty-one[Exemption of ] nlpees, tcn annas, eight pie per ~iicnsclii shall be ill"o"Ks tila11 lls. l"" tila11 lls. l"" l"" cliargcable ~uzcler tlis Part. 41-10-8 per per ill"o"Ks tila11 lls. l"" tila11 lls. l"" l"" 41-10-8 per per lllell~eul. 8.[I n the case of every person holcliiig any p?' ] `L` i c 1 Dccluction iu office, ciiiployment or commission under Hcr Majesty ;;;l;l~~l~'or under the Governiiient of Inclia, or uncler ally Local .,q;,,,,i, alld Government, or receiving any annuity or pelzsioll froiii l~ellsione~s. Her Majesty or any such Government, tlie duty to which he is liable undei* this Part shall be decluctccl from his pay, annuity or pension at thc time of payment by the Exaniincr of Claiiils or other proper oeccr, ancl shall be deemed to be a tax paid under this Act.